18.15.402    FILING INVOICES

(1) No altered or corrected invoice will be accepted for refund purposes when errors occur. The original invoice must not be altered or corrected but must be voided and a new original invoice issued. All altered or corrected invoices must be marked void and retained by the seller for a period of at least three years from date issued.

History: 15-70-104, MCA; IMP, 15-70-426, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.9.303, 2016 MAR p. 1849, Eff. 10/15/16.